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IFRS Interpretations Committee Chair and Vice-Chair of the Board Sue Lloyd joins Technical Staff member Patrina Buchanan to talk about Board and Committee activities to support consistent application during the second quarter of 2020. They reflect on topics under discussion at the Interpretations Committee meetings held in April and June 2020; topi…
 
In this episode of our monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, talk about the amendment to IFRS 16 Leases to help companies with covid-19-related rent concessions as well as developments in the IFRS 17 and IBOR reform projects, among others.…
 
IFRS Interpretations Committee Chair and Vice-Chair of the Board Sue Lloyd joins Technical Staff member Patrina Buchanan to talk about Board and Committee activities to support consistent application during the first quarter of 2020. They reflect on topics under discussion at the Interpretations Committee meetings held in January and March 2020, as…
 
International Accounting Standards Board Vice-Chair Sue Lloyd talks through the projects discussed during the March 2020 Board meeting. Due to the coronavirus pandemic, this month’s meeting was held virtually and the agenda was reduced to three main topics: IFRS 17 and the extension of its effective date; the objectives of the Management Commentary…
 
IASB Chair Hans Hoogervorst and IASB Vice-Chair Sue Lloyd discuss the major projects covered during the February 2020 Board meeting. Topics discussed include the IASB’s Disclosure Initiative, Business Combinations Under Common Control, phase 2 of reforms to IBOR and Amendments to IFRS 17 Insurance Contracts.…
 
International Accounting Standards Board (Board) Vice-Chair Sue Lloyd and Board member Nick Anderson look at the topics discussed at the January 2020 Board meeting. Projects covered in this podcast include: Subsidiaries that are SMEs project; targeted amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets; Pension Benefits th…
 
Vice-Chair of the Board and Chair of the Interpretations Committee Sue Lloyd joins Technical Staff member Patrina Buchanan to discuss relevant activities and developments between October and December 2019. They summarise one final agenda decision to do with lease term and useful life of leasehold improvements, and two tentative agenda decisions—one…
 
In this month's podcast, IASB Chair Hans Hoogervorst and Vice Chair Sue Lloyd discuss the game-changing proposals outlined in the newly published General Presentation and Disclosures Exposure Draft. They also discuss key developments from the December Board meeting, including the amendments to IFRS 17, IBOR Reform and Financial Instruments with Cha…
 
IFRS Advisory Council Chair Joanna Perry joins IFRS Foundation’s Education Director Matt Tilling to provide a summary of the September Advisory Council meeting. Topics from this meeting include: the interplay between stakeholder engagement and timeliness and how to balance these with due process, comment letters and whether a more flexible approach…
 
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